{
  "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008",
  "json_url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008.json",
  "id": "uksi/2008/410",
  "title": "The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008",
  "short_title": "Large and Medium-sized Companies and Groups (Accounts and Reports) 2008",
  "long_title": "These Regulations specify the form and content of the accounts and reports of companies under Part 15 of the Companies Act 2006 (c.46) (“the 2006 Act”), other than those subject to the small companies regime. They are dealt with separately in the Small Companies and Groups (Accounts and Directors' Report) Regulations 2008. The Regulations replace provisions previously contained in the Schedules to Part 7 of the Companies Act 1985 (c.6) (“the 1985 Act”) and in the Schedules to Part 8 of the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)) (“the 1986 Order”). They extend to the whole of the United Kingdom, reflecting the extent of the 2006 Act.",
  "citation": "S.I. 2008/410",
  "type": "uksi",
  "year": "2008",
  "number": "410",
  "version": "current",
  "date": "2008-02-19",
  "revised": true,
  "valid_from": "2026-01-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "INTRODUCTION",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and interpretation",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Commencement and application",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "FORM AND CONTENT OF ACCOUNTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Companies Act individual accounts (companies other than banking and insurance companies)",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/2"
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    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Medium-sized companies: exemptions for Companies Act individual accounts",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Companies Act individual accounts: banking companies",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-5",
      "extent": null,
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    {
      "path": "regulation/6",
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      "heading": "Companies Act individual accounts: insurance companies",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-6",
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    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Information about related undertakings (Companies Act or IAS individual or group accounts)",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-7",
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    {
      "path": "regulation/8",
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      "heading": "Information about directors' benefits: remuneration (Companies Act or IAS individual or group accounts: quoted and unquoted companies)",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-8",
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    {
      "path": "regulation/9",
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      "heading": "Directors' report",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-10",
      "extent": "E+W+S+N.I.",
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    {
      "path": "part/4",
      "kind": "part",
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      "heading": "DIRECTORS' REMUNERATION REPORT",
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    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Directors' remuneration report (quoted companies ...)",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-11",
      "extent": "E+W+S+N.I.",
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      "number": "5",
      "heading": "INTERPRETATION",
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    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Definition of “provisions”",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-12",
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      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "General interpretation",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-13",
      "extent": null,
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      "path": "part/6",
      "kind": "part",
      "number": "6",
      "heading": "REVIEW",
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      "path": "regulation/14",
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      "heading": "Review",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-14",
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      "status": null,
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      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/signature",
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      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "COMPANIES ACT INDIVIDUAL ACCOUNTS: COMPANIES WHICH ARE NOT BANKING OR INSURANCE COMPANIES",
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      "heading": "GENERAL RULES AND FORMATS",
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      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-58",
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      "heading": "Fixed assets",
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      "path": "schedule/2/paragraph/66",
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      "heading": "Information about fair value of assets and liabilities",
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      "heading": "Reserves and provisions",
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      "path": "schedule/2/paragraph/72",
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      "heading": "Maturity analysis",
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      "heading": "Debt and other fixed-income securities",
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      "heading": "Subordinated liabilities",
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      "path": "schedule/2/paragraph/75",
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      "heading": "Fixed cumulative dividends",
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      "path": "schedule/2/paragraph/76",
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      "heading": "Details of assets charged",
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      "heading": "Guarantees and other financial commitments",
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      "heading": "Memorandum items: Group undertakings",
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      "heading": "Sundry assets and liabilities",
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      "heading": "Miscellaneous matters",
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      "path": "schedule/2/part/3/crossheading/information-supplementing-the-profit-and-loss-account",
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      "heading": "Management and agency services",
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      "heading": "Miscellaneous matters",
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      "heading": "Related party transactions",
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      "heading": "Definitions for this Schedule",
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      "heading": "Excess of money owed over value received as an asset item",
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      "heading": "Preliminary",
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      "heading": "Long-term business provision",
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      "path": "schedule/3/part/2/crossheading/rules-for-determining-provisions-provisions-for-claims-outstanding",
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    {
      "path": "schedule/3/paragraph/86",
      "kind": "paragraph",
      "number": "86",
      "heading": null,
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-86",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/3/crossheading/information-supplementing-the-profit-and-loss-account"
    },
    {
      "path": "schedule/3/paragraph/87",
      "kind": "paragraph",
      "number": "87",
      "heading": null,
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-87",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/3/crossheading/information-supplementing-the-profit-and-loss-account"
    },
    {
      "path": "schedule/3/paragraph/88",
      "kind": "paragraph",
      "number": "88",
      "heading": "Commissions",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-88",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/3/crossheading/information-supplementing-the-profit-and-loss-account"
    },
    {
      "path": "schedule/3/paragraph/89",
      "kind": "paragraph",
      "number": "89",
      "heading": "Miscellaneous matters",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-89",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/3/crossheading/information-supplementing-the-profit-and-loss-account"
    },
    {
      "path": "schedule/3/paragraph/90",
      "kind": "paragraph",
      "number": "90",
      "heading": "Related party transactions",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-90",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/3/crossheading/information-supplementing-the-profit-and-loss-account"
    },
    {
      "path": "schedule/3/paragraph/90A",
      "kind": "paragraph",
      "number": "90A",
      "heading": "Post balance sheet events",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-90A",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/3/crossheading/information-supplementing-the-profit-and-loss-account"
    },
    {
      "path": "schedule/3/paragraph/90B",
      "kind": "paragraph",
      "number": "90B",
      "heading": "Appropriations",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-90B",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/3/crossheading/information-supplementing-the-profit-and-loss-account"
    },
    {
      "path": "schedule/3/part/4",
      "kind": "part",
      "number": "4",
      "heading": "INTERPRETATION OF THIS SCHEDULE",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/91",
      "kind": "paragraph",
      "number": "91",
      "heading": "Definitions for this Schedule",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-91",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/4"
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": "INFORMATION ON RELATED UNDERTAKINGS REQUIRED WHETHER PREPARING COMPANIES ACT OR IAS ACCOUNTS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4/part/1",
      "kind": "part",
      "number": "1",
      "heading": "PROVISIONS APPLYING TO ALL COMPANIES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Subsidiary undertakings",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Financial information about subsidiary undertakings",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Shares and debentures of company held by subsidiary undertakings",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Significant holdings in undertakings other than subsidiary undertakings",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Membership of certain undertakings",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Parent undertaking drawing up accounts for larger group",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Identification of ultimate parent company",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/part/2",
      "kind": "part",
      "number": "2",
      "heading": "COMPANIES NOT REQUIRED TO PREPARE GROUP ACCOUNTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Reason for not preparing group accounts",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Holdings in subsidiary undertakings",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Financial years of subsidiary undertakings",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Exemption from giving information about significant holdings in non-subsidiary undertakings",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Construction of references to shares held by company",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/part/3",
      "kind": "part",
      "number": "3",
      "heading": "COMPANIES REQUIRED TO PREPARE GROUP ACCOUNTS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Introductory",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-15",
      "extent": null,
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      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "Subsidiary undertakings",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/17",
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      "number": "17",
      "heading": "Holdings in subsidiary undertakings",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Joint ventures",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Associated undertakings",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Requirement to give information about other significant holdings of parent company or group",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Group's membership of certain undertakings",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Construction of references to shares held by parent company or group",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/part/4",
      "kind": "part",
      "number": "4",
      "heading": "ADDITIONAL DISCLOSURES FOR BANKING COMPANIES AND GROUPS",
      "url": null,
      "extent": null,
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      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4"
    },
    {
      "path": "schedule/4/part/5",
      "kind": "part",
      "number": "5",
      "heading": "INTERPRETATION OF REFERENCES TO “BENEFICIAL INTEREST”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": "Residual interests under pension and employees' share schemes",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5"
    },
    {
      "path": "schedule/4/paragraph/25",
      "kind": "paragraph",
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      "heading": "Employer's charges and other rights of recovery",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5"
    },
    {
      "path": "schedule/4/paragraph/26",
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      "number": "26",
      "heading": "Trustee's right to expenses, remuneration, indemnity etc.",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-26",
      "extent": null,
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      "parent": "schedule/4/part/5"
    },
    {
      "path": "schedule/4/paragraph/27",
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      "number": "27",
      "heading": "Supplementary",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-27",
      "extent": null,
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    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "5",
      "heading": "INFORMATION ABOUT BENEFITS OF DIRECTORS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5/part/1",
      "kind": "part",
      "number": "1",
      "heading": "PROVISIONS APPLYING TO QUOTED AND UNQUOTED COMPANIES",
      "url": null,
      "extent": null,
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      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Total amount of directors' remuneration etc.",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/1"
    },
    {
      "path": "schedule/5/part/2",
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      "heading": "PROVISIONS APPLYING ONLY TO UNQUOTED COMPANIES",
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      "extent": null,
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      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Details of highest paid director's emoluments etc.",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/2"
    },
    {
      "path": "schedule/5/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Excess retirement benefits of directors and past directors",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/2"
    },
    {
      "path": "schedule/5/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Compensation to directors for loss of office",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/2"
    },
    {
      "path": "schedule/5/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Sums paid to third parties in respect of directors' services",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/2"
    },
    {
      "path": "schedule/5/part/3",
      "kind": "part",
      "number": "3",
      "heading": "SUPPLEMENTARY PROVISIONS",
      "url": null,
      "extent": null,
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      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "General nature of obligations",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Provisions as to amounts to be shown",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Exclusion of sums liable to be accounted for to company etc.",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Meaning of “remuneration”",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Meaning of “highest paid director”",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Meaning of “long term incentive scheme”",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Meaning of “shares” and “share option” and related expressions",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Meaning of “pension scheme” and related expressions",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "References to subsidiary undertakings",
      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/15",
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      "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-8/paragraph-8",
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      "heading": "Definitions applicable to the single total figure table",
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      "path": "schedule/8/paragraph/12",
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      "heading": "Additional requirements in respect of the single total figure table",
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    {
      "path": "schedule/8/paragraph/13",
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      "heading": "Total pension entitlements",
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    {
      "path": "schedule/8/paragraph/14",
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      "heading": "Scheme interests awarded during the financial year",
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      "heading": "Statement of directors’ shareholding and share interests",
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